2022 (11) TMI 342

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2022 (11) TMI 342 - MADHYA PRADESH HIGH COURT - 2023 (70) G. S. T. L. 138 (M. P.)<br>MADHYA PRADESH HIGH COURT - HC<br>Dated:- 2-11-2022<br>Writ Petition No. 4822 of 2021 - -<br>Service Tax<br>Hon&#39;ble Shri Justice Sheel Nagu And Hon&#39;ble Shri Justice Virender Singh For the Petitioner : Shri Rajmani Mishra - Advocate For the Respondents : Shri Gautam Prasad - Advocate ORDER The challenge....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated amount determined by the Designated Committee. Accordingly, vide Annexure R/3 Form No.SVLDRS 3 dated 13.12.2019 the petitioner was directed to deposit the discounted amount of Rs.3,31,925/-. 2.1 The petitioner did not come forward to deposit the said amount till the last extended date prescribed i.e. 30/06/2020. 3 . The claim put up before this Court is that some amount of tax was deposited....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hin 30 days. In that view of the matter, the High Court has rightly refused to grant relief to the petitioner for extension of the period to make the deposit under the Scheme. It is a settled proposition of law that a person, who wants to avail the benefit of a particular Scheme has to abide by the terms and conditions of the Scheme scrupulously. If the time is extended not provided under the Sc....